What is a farm?
That was the topic of discussion at the Cook County Board of Appeals meeting held June 17, 2015 when Hovland resident Mark Adams came before the board and argued that he should be able to keep the agricultural designation for his 40.98 acres of land because he farms it and make most of his living off of it.
Adams has owned the property for 40 years, raising and selling vegetables, livestock, pigs, horses, boarding horses and renting out draft horses for logging as well as running a small sawmill on the property.
Cook County Assessor Betty Schultz and her then assistant Allison Plummer argued that Adams only had about two acres of tillable land, and the state called for 10 acres or more of tillable property to be classified as a farm, which would make his property ineligible to keep his agricultural designation.
While the Cook County Board of Appeals sided with Adams, a recent ruling by the Minnesota Department of Agriculture could cause him to lose his agricultural status.
After a review of the meeting minutes and record forms, the Minnesota Department of Revenue sent the county board an order to change the agricultural homestead on 40.98 acres to a residential homestead on 10 acres of land (with buildings) and rural vacant land on 30.9 acres of land only.
Cynthia Rowley, property tax division director, notified the county board via letter. “Based on our research, this parcel does not meet the statutory requirements for agricultural classification. You must restore the classifications of parcel 56-202-4300 to those originally determined by the assessor for the 2015 assessment.
“You must also notify the property owners in writing of this change and make them aware that they have until April 30, 2016 to appeal to Minnesota Tax Court if they disagree with these orders.”
The county board took no action on this matter at its September 8 meeting, but that was by design.
“I want to look into this further,” said east end Commissioner Frank Moe, who grew up farming. “I am very disappointed with the state’s ruling. What are they saying? That you have to have 1,000 acres of beans to be classified as a farm? That definition doesn’t work for us. If we’re not going to allow for farming in Cook County, it will really limit people’s options. We, as a county board, want to support these people.”
As of press time Adams couldn’t be reached for comment. But at the Board of Appeals, Adams said it was important for him to keep his agricultural designation as a matter of principle, and he said he wasn’t making his appeal to save money. In fact, county Auditor/Treasurer Braidy Powers confirmed that Adams would pay less than $250 more in taxes under the state’s ruling, not a huge increase.
Should he choose, Adams can argue his case with the Minnesota Tax Court. In the meantime, Moe will seek a better resolution to the matter.
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